新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Business（三）
為了幫助廣大美國注冊(cè)會(huì)計(jì)師考生備考，如下是網(wǎng)校為美國注冊(cè)會(huì)計(jì)師考生整理的習(xí)題，希望對(duì)大家有所幫互助！
Which of the following is true regarding Productivity Ratios?
a. Partial productivity ratios (PPRs) consider the quality and price of a single input.
b. PPR is calculated as the quantity of output produced divided by cost of the single input used.
c. Total productivity ratios (TPRs) consider all inputs simultaneously as well as the prices of the inputs.
d. TPR is calculated as the quantity of output produced in a given period divided by the sales price of outputs during the same period.
答案：C
Explanation
Choice "c" is correct. Total productivity ratios consider all inputs and prices of those inputs.
Choice "a" is incorrect. Partial productivity ratios are concerned only with the quantity of a single input (e.g., direct material or direct labor) and do not consider the price of the input.
Choice "d" is incorrect. TPR is calculated as the quantity of output produced in a given period divided by the cost of inputs in the same period, not the sales price of outputs.
Choice "b" is incorrect. PPR is calculated as the quantity of output produced divided by quantity of the single input used, not the cost.
正保會(huì)計(jì)網(wǎng)校美國注冊(cè)會(huì)計(jì)師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊(cè)會(huì)計(jì)師考試輔導(dǎo)課程>>
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)